4. Transcribe all previously reported information from the specific Form W-2 that you are correcting into the “Previously reported” columns on the left in each data entry area.

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5. Enter the corresponding correct information to the right of each field, under the “Correct information” headings.

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6. Repeat this process for each Form W-2C that must be filed.

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7. Fill out the transmittal document, Form W-3C, to reflect totals of all corrected Forms W-2C as well as previously reported Forms W-2 that were correct as filed.

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8. Sign Form W-3C as the employer or payer responsible for filing this form.

A person other than the employer or payer may sign Form W-3C only if he is legally authorized to do so and writes “For (name of employer or payer)” next to the signature.

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9. File Forms W-2C and W-3C by mailing them to:

Social Security Administration

Data Operations Center

P.O. Box 3333

Wilkes-Barre, PA 18767-3333

(Or, if you use a carrier other than USPS, mail to):

Security Administration

Data Operations Center

Attn: W-2C Process

1150 E. Mountain Drive

Wilkes-Barre, PA 18767-7997.

This address may not be used for original Forms W-2.

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10. Provide affected employees with copies of Form W-2C as soon as possible.

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Although businesses generally are allowed to file Forms W-2C and W-3C on paper, your business must file them electronically if you are required to file 250 or more Forms W-2C during a calendar year. Specifications for electronic filing are found in Social Security Administration document MMREF-2.

There is no specific deadline for when to file Forms W-2C and W3-C, but they must be filed together. File them as soon as possible after recognizing or learning of any error and provide copies to affected employees.